Research on Brand Property Value Appraisal based on Economical Value Attachment (EVA)

摘要

The brand can bring continual and stable huge value to the enterprise,the traditional income method considers the finance only profit of the enterprise or the flow of the finance net cash of the enterprise as the income target,this kind of target does not deduct the income of the tangible asset carrier which the brand attach to,the discount rate does not reflect the property carrier structure,the appraisal result is unfair.Applying the economical profit or the economical net cash flow to be the income volume target,applying the cost mode of the weighted average capital and the P coefficient to calculate the discount rate,really overcomes the flow of the traditional appraisal methods,the appraisal results is very reliable.